I need some guidance.
Corporation XYZ was incorporated on 25 Jan 2019. A, B and C owned 33.3% each of corporation XYZ. They sold all of their shares to D and E (50% each) on Jan 28, 2020.
I am preparing T2 return for Corporation XYZ. I understand that it is a deemed tax year end on Jan 27 2020 due to change of shareholders (acquisition of Control by D and E). On 28th Jan 2020, the new owners also filed with Ministry of Government Services for change of registered office and directors.
While filing the return as of 27 Jan 2020 (in Oct 2020), should I mention new registered office (changed after deemed tax year end and before my filing date) and who would sign T183? Old directors or new ones?